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    <title>2022 (2) TMI 709 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court granted a stay on further proceedings regarding impugned notices issued under Section 148 of the Income Tax Act, 1961 to a deceased person. Citing precedents and legal principles, the Court held that proceedings against deceased individuals could not be initiated under Section 148. The stay order was contingent upon payment of P.F. within the specified timeline to maintain its validity until the next hearing date. Compliance with the payment directive was crucial to uphold the stay on proceedings.</description>
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      <description>The High Court granted a stay on further proceedings regarding impugned notices issued under Section 148 of the Income Tax Act, 1961 to a deceased person. Citing precedents and legal principles, the Court held that proceedings against deceased individuals could not be initiated under Section 148. The stay order was contingent upon payment of P.F. within the specified timeline to maintain its validity until the next hearing date. Compliance with the payment directive was crucial to uphold the stay on proceedings.</description>
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